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Automated Under Reporter (AUR) and Correspondence Exam Audits (CCS)

THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.

ARCHIVE DATE: JUNE 2013

The IRS Small Business/Self-Employed division presented this seminar at the 2009 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

This presentation focuses on the Automated Underreporter Program and Correspondence Examination Program in the IRS campuses. The AUR portion includes the process, notices issued, additional information requests, case closure options and reconsiderations. The CCS portion focuses on the basics of the program, including significant compliance impact, types of issues handled (high-income non-filers, flow-through items, support of abusive scheme efforts, Schedule C abuses, credits, and questionable return preparers) and procedures followed.